Tax Relief for Disabled Veterans

Pursuant to Article X, Section 6-A of the Constitution of Virginia, the General Assembly exempted from taxation the real property, including the joint real property of husband and wife, of any Veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100% service-connected, permanent and total disability, and who occupies the real property as his/her primary place of residence.

Surviving Spouse

The Surviving Spouse of a Veteran eligible for the exemption set forth in this Article shall also qualify for the exemption, so long as the death of the Veteran occurred on or after January 1, 2011, the Surviving Spouse does not remarry, and the Surviving Spouse continues to occupy the real property as his/her primary place of residence.

The exemption will include the house and up to ten acres of land, upon which the house is situated.

Certification

The Veteran or Surviving Spouse claiming the exemption under this Article shall file with the Commissioner of the Revenue an Application, including Certification:

• Setting forth the name of the disabled Veteran and the name of the Spouse (if any) also occupying the real property
• Indicating whether the real property is jointly owned by the husband and wife
• Certifying that the real property is occupied as the primary residence by either the Veteran or Surviving Spouse (if applicable)
• Certifying that the Surviving Spouse (if applicable) has not remarried

Documentation

The Veteran or Surviving Spouse shall also provide documentation from the U.S. Department of Veterans Affairs or its successor indicating that the Veteran has a 100% service-connected, permanent, and total disability. The Veteran shall only be required to re-file the required information if the Veteran’s primary residence changes. If a Surviving Spouse of a Veteran is applying for the exemption, the Surviving Spouse shall also provide documentation that the Veteran’s death occurred on or after January 1, 2011.